121Liability of directors etc. of a company

#### 121 Liability of directors etc. of a company (1) Any notice, process or proceeding that may be given to, served upon or taken against a company or its public officer under the sales tax law may, if the Commissioner thinks fit, be given to, served on, or taken against a person (the representative) who is: (a) a director, secretary or other officer of the company; or (b) an attorney or agent of the company. (2) The representative has the same liability in respect of the notice, process or proceeding as the company or public officer would have had if it had been given to, served upon or taken against the company or public officer. (3) This section does not, by implication, reduce any of the obligations or liabilities of the company or public officer.